| 财务会计计量模式的必然选择:双重计量 |
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| 引用本文： | 葛家澍,窦家春,陈朝琳.财务会计计量模式的必然选择:双重计量[J].会计研究,2010(2). |
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| 作者姓名： | 葛家澍 窦家春 陈朝琳 |
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| 作者单位： | 厦门大学会计系,361005 |
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| 摘 要： | 本文认为双重计量模式,即历史成本计量(含摊余成本计量)和公允价值计量是历史和时代的必然选择。本文指出三点:首先,在财务会计中,双重计量是必然的选择;其次,本文对两种计量属性的特点作了详细分析;最后,通过IASB制定的IFRS9发现了双重计量模式,特别是公允价值会计改进的曙光。
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| 关 键 词： | 历史成本 计量模式 公允价值 国际财务报告准则 |
English Abstracts of Main Papers Dual Measurements: a Necessary Choice in Measurement Model of Financial Accounting |
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| Ge Jiashu et al..English Abstracts of Main Papers Dual Measurements: a Necessary Choice in Measurement Model of Financial Accounting[J].Accounting Research,2010(2). |
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| Authors: | Ge Jiashu |
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| Institution: | Ge Jiashu et al. |
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| Abstract: | This paper discusses Dual measurements there are cost measurements (including amortized cost measurements) and fair value measurements model was a necessary choice by history and age.The paper indicates three viewpoints: The first, dual measurements in Financial Accounting was necessary choice; the second, the paper gives a more detailed analyses for characteristics of historical cost measurement and fair value measurement and finally the paper discovers the dawn in proving dual measurements, especially in ... |
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